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Town of Johnsburg – North Creek Water District Charges (2023M-51)

… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average … by the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were Board-adopted and accurately charged to customers. Perform an annual audit …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

DiNapoli Tracks State and City Spending Related to Asylum Seekers

… New York State Comptroller Thomas P. DiNapoli today launched a new online tool to monitor emergency … New York State Comptroller Thomas P DiNapoli today launched a new online tool to monitor emergency …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekers

Sandy Creek Central School District – Reserve Management (2023M-43)

… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Pearl River Union Free School District – Fixed Assets (2022M-126)

… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is … for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did not audit claims prior to …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Marathon – Claims Audit Process (2022M-124)

… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is … may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Town of Groton – Long-Term Planning (2022M-113)

… of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department … Town officials did not establish long-term capital and financial plans to address the Town’s Highway Department … basis, services to taxpayers may not be provided timely and adequately. Key Recommendations Develop long-term capital …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Town of Smyrna – Claims Audit Process (2022M-161)

… totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel … totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Town of Watertown Fire District – Procurement (2022M-155)

… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Truxton Fire District – Board Oversight (2022M-123)

… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and benefits and … The purpose of our audit was to review the Towns internal controls over salaries and benefits and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… January 1, 2015 through June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an … Clarence Fire District Purchasing 2016M297 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Newark Central School District – Employee Benefits (2024M-40)

… did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments.  Of the 41 employees we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… report – pdf] Audit Objective  Assess whether Town of Chili (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings  Of the 781 applicable physical accessibility components … at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

SCAM ALERT

… November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement Online . Scammers have created a … Scam Alert NYSLRS is monitoring a potential cyber threat …

https://www.osc.ny.gov/retirement/scam-alert

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… complete report – pdf] Audit Objective  Assess whether City of Auburn (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities. Key … Assess whether City of Auburn City officials could take additional steps to …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31

Town of Pendleton – Capital Projects (2024M-72)

… projects (projects) were properly planned, accounted for and monitored. Key Findings  The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor and …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Contract Advisory No. 33

… Pursuant to Labor Law § 220-i, effective December 30, 2024, (i) contractors are prohibited from bidding on … Pursuant to Labor Law 220i effective December 30 2024 i contractors are prohibited from bidding on contracts …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registry

DiNapoli: Tax Cap Remains at 2% for 2026

… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026